2011年
会计从业资格
考试常见英语单词辅导(二),Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets。
J;~YD$ M@KQOAzt 企业会计准则目录
<lR:^M[v5< Index for Accounting Standards for Business Enterprises
Tv1oy%dK
Announced February 2006
zgz!"knVx Effective 2007 for Listed Companies
Dl.UbH
}= 1. 企业会计准则---------基本准则
C-A?
mIC (Accounting Standard for Business Enterprises - Basic Standard)
8x-19# 2. 企业会计准则第1 号---------存货
P>rRD`Yy\ (Accounting Standard for Business Enterprises No. 1 - Inventories)
TO]7cC 3. 企业会计准则第2 号---------长期
股权投资
IuP~Vt{m (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
?,x\46]>_K 4. 企业会计准则第3 号---------投资性房地产
:[+8(~| za (Accounting Standard for Business Enterprises No. 3 - Investment properties)
&[{sA; 5. 企业会计准则第4 号---------固定资产
$}vzBuWHwN (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
V'#R1 x"3 6. 企业会计准则第5 号---------生物资产
q)9n%- YgP (Accounting Standard for Business Enterprises No. 5 - Biological assets)
vE,^K6q0` 7. 企业会计准则第6 号---------无形资产
L754odc (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
Csy$1;"A 8. 企业会计准则第7 号---------非货币性资产
xTuJ~$( EpO2%|@
WZ>nA
[/ u=Ik&^v
Wq 59{X; (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
.s
>@@m- 9. 企业会计准则第8 号---------资产减值
5?HwM[` (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
~tWh6-:|{J 10. 企业会计准则第9 号---------职工薪酬
LI@BB:)[ (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
:QP1! 11. 企业会计准则第10 号--------企业年金基金
)EB+(c~E (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
WPsfl8@D 12. 企业会计准则第11 号--------股份支付
n=4 (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
xi{r-D8Z 13. 企业会计准则第12 号--------债务重组
2DPv7\fW (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
q/zU'7%@ 14. 企业会计准则第13 号--------或有事项
mST8+R@S (Accounting Standard for Business Enterprises No. 13 - Contingencies)
[u!n=ev 15. 企业会计准则第14 号--------收入
Cp/f18zO (Accounting Standard for Business Enterprises No. 14 - Revenue)
VO eVS&} 16. 企业会计准则第15 号--------建造合同
?ckV 2
(Accounting Standard for Business Enterprises No. 15 - Construction contracts)
66F?exr 17. 企业会计准则第16 号--------政府补助
+@^);b6
(Accounting Standard for Business Enterprises No. 16 - Government grants)
N
jZ~b/ 18. 企业会计准则第17 号--------借款费用
hsY?og_H (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
C`t@tgT 19. 企业会计准则第18 号--------所得税
oDu6W9 + (Accounting Standard for Business Enterprises No. 18 - Income taxes)
sw}O g`U 20. 企业会计准则第19 号--------外币折算
1UJ rPM% (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
8>[g/%W 21. 企业会计准则第20 号--------企业合并
+={K -g7U (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
Kw`CN 22. 企业会计准则第21 号--------租赁
8O]`3oa> (Accounting Standard for Business Enterprises No. 21 - Leases)
4zS0kk;+ 23. 企业会计准则第22 号--------金融工具确认和计量
I4jRz*Ufe? (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
t?G6|3 24. 企业会计准则第23 号--------金融资产转移
2H4vK]]Nl (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
~x8nC%qPvq 25. 企业会计准则第24 号--------套期保值
Godrz*" (Accounting Standard for Business Enterprises No. 24 - Hedging)
rWL;pM< 26. 企业会计准则第25 号--------原保险合同
LE<J<~2Z (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
~>(~2083*; 27. 企业会计准则第26 号--------再保险合同
1X5g(B
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
^C'0Y.H S 28. 企业会计准则第27 号--------石油天然气开采
SdYf^@%}F (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
;9OhK71} 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
gEj#>=s
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
t([}a~1} and estimates, and correction of errors)
{ V6pC 30. 企业会计准则第29 号--------资产负债表日后事项
oV:oc, (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
lcZ.}
31. 企业会计准则第30 号--------财务
报表列报
eo9/ (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
>E<ib[vK[ 32. 企业会计准则第31 号--------现金流量表
HGGq;Nbm (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
_F%`7j 33. 企业会计准则第32 号--------中期财务报告
ElQ?|HsQ6p (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
P'U2hCif 34. 企业会计准则第33 号--------合并财务报表
%BGg?& (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
*7Q6b 4~" 35. 企业会计准则第34 号--------每股收益
[oTe8^@[ (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
D|9+:Y 36. 企业会计准则第35 号--------分部报告
Y}c/wF7o (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
:82h
GU 37. 企业会计准则第36 号--------关联方披露
xrkl)7;
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
YGyv)\ 38. 企业会计准则第37 号--------金融工具列报
k|)fl l (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
1.!U{>$ 39. 企业会计准则第38 号--------首次执行企业会计准则
0y9 b0
G (Accounting Standard for Business Enterprises No. 38 - First time adoption of
. Ima
M Accounting Standards for Business Enterprises)
!y_{mE?V( nzflUR{`-